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Commissioner could not delegate his power to Assistant Commissioner to pass order of provisional attachment

January 23, 2020[2020] 113 taxmann.com 367 (Gujarat)
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GST: Where search and seizure was undertaken by the authorities and proceedings under section 73 have been initiated against the writ applicant engaged in the business of laying of pipelines, works contract, etc., and later, an order of provisional attachment of the immovable property came to be passed by the Assistant Commissioner of State Tax in exercise of powers under section 83, since Commissioner ought not to have delegated his powers of provisional attachment under section 83 to the Assistant Commissioner, order of provisional attachment is not sustainable particularly when the order has been passed by the Assistant Commissioner and the order has been passed without any credible materials, available for the purpose of passing such order of provisional attachment

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